Ballot and comments from AP Pro 32 panel voter Pat Kirwan of SiriusXM NFL Radio/CBSSports.com:
PAT KIRWAN (SiriusXM NFL Radio/CBSSports.com)
1. Houston Texans — 11-1 and playing well on both sides of the ball. The big question is how they play in the postseason.
2. Atlanta Falcons — Another 11-1 team with postseason questions. Until then the record speaks for itself.
3. New England Patriots — Brady has too many weapons to be stopped and they can run the ball to close out games. The defense is improving.
4. Denver Broncos — They may be the most complete team if Knowshon Moreno can keep getting better as a runner. The pass rush is a problem for any team in the NFL.
5. Baltimore Ravens — A tough loss to the Steelers with Charlie Batch under center and it was in Baltimore where Flacco was 32-5. Flacco is going to have to be careful with the ball against the good pass rush teams.
6. San Francisco 49ers — The Kaepernick experiment continues and as I said last week there is risk involved. Flashing great skills is one thing, winning tough games is another story.
7. New York Giants — Granted they lost to the Redskins Monday night, but they still have the ingredients to go deep in the playoffs. They lost to Washington twice last year and won the Super Bowl.
8. Green Bay Packers — Aaron Rodgers seems like he's running for his life and if the line doesn't protect him he may not last the whole season.
9. Seattle Seahawks — One of the most dangerous teams in the NFL. The fate of the two corners will tell the story in the meantime Russell Wilson deserves rookie of the year consideration.
10. Chicago Bears — A very good team that may be missing an extra playmaker to close out good teams.
11. Pittsburgh Steelers — Never underestimate the will of a championship team. When Ben gets back this team is moving up. Getting hot at the right time.
12. Indianapolis Colts — A playoff team with a rookie QB and a coach battling for his life. This is America's team 2012.
13. Cincinnati Bengals — They may miss the playoffs, but they are better than a few of the 12 that will make it. Big showdown in Pittsburgh getting closer!
14. Washington Redskins — RG3 is becoming one of the most dangerous players in the NFL and he is leading his team to victories. They have the tiebreaker over the Tampa Bay Bucs. If the Seahawks lose their cornerbacks watch out for the 'Skins.
15. Tampa Bay Buccaneers — There's no doubt that Josh Freeman can lead a team to the Super Bowl someday. Right now they are learning how to win. There is no quit in this team.
16. Dallas Cowboys — They could make the playoffs if they can win four in a row. Dez Bryant never looked so good.
17. Minnesota Vikings — How much more can Adrian Peterson do to carry this team? Without Percy Harvin there isn't enough firepower.
18. New Orleans Saints — It appears the season is lost and it is a shame. Brees tried to do too much and it has been ugly the last few games. This team will bounce right back next year.
19. St. Louis Rams — Jeff Fisher has done a tremendous coaching job and this team is tough. Beating the 49ers this week is the building block Fisher needed to put this team in contention next year.
20. Miami Dolphins — Dolphin fans should be optimistic about the future with this defense and rookie QB Ryan Tannehill even though he didn't throw a TD pass against the Patriots.
21. San Diego Chargers — It hurts to see a good coach and solid QB wind up with the record the Chargers will finish with in 2012. Frustration rules the day in San Diego.
22. Buffalo Bills — Beating Jacksonville when Fitzpatrick throws for 112 yards is old school football. I still want to see C.J. Spiller carry the ball 20 plus times in a game. He has done it one time in 40 games as a Bill.
23. Detroit Lions — The frustration level in Detroit is as hard to watch as the San Diego Chargers. There are plenty of pieces in place, but the end result is eight loses. They can't let a rookie QB go 75 yards in 1:07 and beat you on a fourth down pass.
24. New York Jets — The team lost its identity and it's hard to predict where they go from here. Sanchez was benched, McElroy looked better than Tebow did as a Jet and before the week is over someone at the Jets will say something about how good they still are this season.
25. Cleveland Browns — No one at the Browns should be fired by the new owner. In fact, the way this large group of rookies are playing is ground for a raise. Do the right thing Jimmy Haslim.
26. Carolina Panthers — It had to be very difficult to play in Kansas City this past weekend, but the Panthers got three touchdown passes from Newton, 165 yards rushing and couldn't beat the Chiefs.
27. Tennessee Titans — Firing offensive coordinator Chris Palmer was followed by six sacks and three interceptions. Maybe it wasn't his fault. At this point it doesn't really matter.
28. Arizona Cardinals — The Cardinals started the season with wins over Seattle and New England if you can remember that long ago. Sure would like to see Kevin Kolb under center for the last month.
29. Philadelphia Eagles — I do like the youthful enthusiasm of Nick Foles, Bryce Brown and the pass rushers. I doubt this team will find a coach that will deliver for the Eagle fans all the winning Andy Reid delivered.
30. Kansas City Chiefs — I have the greatest respect for Romeo Crennel and the job he did this entire weekend in impossible conditions. I have new-found appreciation for the character Brady Quinn and his teammates demonstrated.
31. Jacksonville Jaguars — There just isn't enough talent on this roster to win in 2012. There is enough young talent to build upon if the owner gives the coach a chance.
32. Oakland Raiders — Mark Davis should have expected these results when he took over. The Raiders aren't quitters, they just aren't good enough and without McFadden touching the ball 20-25 times a game they don't have a chance.